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Ferguson said: 'I haven't seen his comments in detail, but I am sure our legal people will look at it before I do. It is going to be very embarrassing for Tottenham because they based their complaint on a story in The Sun. I don't know where they got those quotes from but it certainly wasn't from me. You know what Daniel Levy's like - he's different.'

A furious Levy condemned the behaviour of both Ferguson and Liverpool boss Rafa Benitez over approaches for Berbatov and Robbie Keane.

Levy had accused Ferguson of 'sheer arrogance' and said: 'It is probably one of the worst offences by any manager in the Premier League and is unbelievably hypocritical given his recent comments in respect of Cristiano Ronaldo.'

United will push ahead with their efforts to sign Berbatov despite the accusations that they have acted illegally. United are confident they can respond positively to Levy's charges of arrogance and hypocrisy.

Although there was no official comment from the United camp in South Africa for their preseason tour, privately they are seething over Levy's attack, which they claim was influenced by a report alleging Ferguson named Berbatov as a £20million target. United insist they can produce evidence showing Ferguson was careful during interviews not to name the player they had made a bid for.